Sunland's Manufacturing Company can make 100 units of a necessary component part with the following costs: $120000 25000 Direct Materials Direct Labor Variable Overhead Fixed Overhead 55000 30000 If Sunland's Manufacturing Company can purchase the component externally for $185000 and only $8000 of the fixed costs can be avoided, what is the correct make-or-buy decision? Buy and save $23000 O Make and save $23000 O Make and save $10000 O Buy and save $10000